Contents

Scottish Government response

3. The Scottish Government reiterates its commitment to fair taxation and workable arrangements across the non-domestic rates framework, including a valuation appeal system that is fair, efficient and proportionate.

4. The appeals system has to deal with a considerable caseload, with many cases comprising a high degree of complexity. The current arrangements have been developed over time, and are tried and tested. Case disposal deadlines are met, and the relatively low administration costs provide value for the public purse.

5. The Scottish Government is grateful for the time that individuals and organisations took to respond to the consultation. Stakeholder expertise and experience is vital to informing policy direction. The Government is also grateful to stakeholders for other informative discussions regarding valuation appeals.

6. On many of the issues addressed in the consultation responses, there was limited consensus. For many of the arguments submitted, however valid, there are valid counter-arguments. However, the Scottish Government after considering the consultation responses agrees that certain improvements can be made.

7. This response sets out changes to the valuation appeals system that the Scottish Government now wishes to pursue in time for the 2017 revaluation, having considered the consultation findings.

8. The Scottish Government acknowledges that other issues relating to the valuation appeals system may emerge from the work of the Barclay review and require due consideration. This response therefore does not preclude subsequent change proposals in that respect.

9. Further consideration is also required in respect of the planned transfer of Valuation Appeal Committee ( VAC) functions [5] into the Scottish Tribunals structure under the Tribunals (Scotland) Act 2014, which will not take effect in time for the 2017 revaluation. This paper also comments further on this issue, indicating the further work and engagement required.